ST2.9 The trial balance for Rosie Ltd which provides image and fashion consultancy services is shown below. Rosie Ltd Trial balance as at 30 June 2017 Account Debit (RM) Credit (RM) Cash 10,200 Trade receivables 2,640 Supplies 2,520 Fittings 9,600 Trade payables 6,840 Capital, Dogol 18,120 Total 24,960 24,960 The following is the business transactions in the month of July 2017: July 4 Received cash of RM1,560 from due accounts of the customers 11 Sent bill to a customer for a consultancy service worth RM4,200 15 Paid workers' salaries of RM1,440 18 Provided consultancy service to a customer who paid a deposit of RM720 in May 2017 20 Paid RM1,320 to trade payables 28 Danni took out cash of RM400 for his personal use 31 Paid utilities of RM840 Required: (a) Prepare the journal entries for the above transactions. (b) Prepare a general ledger by using the statement format (column). Record the opening balances for the accounts as at 1 July. Add the following accounts: drawings, services, revenue salaries, and utilities. (c) Post the journalised accounts in option (a) to the ledger accounts in (b). (d) Prepare the trial balance as on 31 July 2017. (e) Prepare the income statement and the statement of changes in equity for the month ended 31 July 2017 and the statement of financial position as at 31 July 2017. Trade Payables (Creditors) 24,000 Capital 160,000 The following is the business transactions in the month of July 2017: July 2 Purchased goods from Mena Supplier worth RM24,000; RM8,000 is paid in cash and the balance will be paid on 10 July 3 Purchased goods worth RM8,000 on credit from Betty Trading 8 Cash sales of RM17,000 10 Paid Mena Supplier for the transaction on 2 July and paid RM5,200 for the trade payables as at 30 June 11 Paid advertising expenses of RM1,600 12 Credit sales to Roxana, RM15,200 20 Cash purchases of RM8,000 31 Paid workers' salaries of RM7,600 31 Cash sales of RM40,000 Besides the accounts existing on 30 June, add the following accounts: "Trade receivables, sales, advertising expenses, purchases and salaries. Required: (a) Prepare the ledger accounts and record all the opening balances in the related accounts. (b) Record all the transactions in the month, including the opening balance in the journal. (c) Post the journals to the ledgers. (d) Prepare the trial balance as on 31 July 2017